ANALISIS PENETAPAN HARGA JUAL BERDASARKAN TARGET COSTING PADA PT VARIA USAHA BETON PLANT BM MAKASSAR
Makassar, 10 September 2015. Thesis of Analytical Determination Of The Selling Price Based On The Target Costing Method PT Varia Usaha Beton Plant BM Makassar City (guided by Mr. Firman Menne, SE.,M.Si.,Ak.,CA and Mrs. Seri Suriani, SE.,M.Si. as a consultant I and II).
The Research was Conducted in the Month of June to September 2015 in Makassar. Please note that the PT Varia Usaha Beton Plant BM Makassar Is One Paving Block producing company, ready mix concrete and other Materials in the Largest city of Makassar, which has an Excellent track record.
In the production operations of the company, the most important thing to note is the problem of determining the selling price. Because it is fundamental to be considered by the management company in order to achieve the objectives of the issue of the company's profitability and the company's existence. Control of the company's management should be carried out to determine the deviations that occur in the production process so that management can move quickly to determine the solution that is needed. The purpose of this study was to determine the accuracy of the use of target costing method in determining the selling price on the Paving Block Concrete PT Varia Usaha Plant BM Makassar.
The methods used is Descriptive - Comparative. And to test the hypothesis of the study, researchers used a method comparison between Target Costing Method and the Conventional Method.
The Results showed there are differences in the price of Paving Blocks namely (1) in 2012 the difference between the price of Rp 25.70. (2) In 2013 the price difference Rp 3,31. And (3) In 2014 the difference between the price of Rp 1,37. Which means that the Target Costing Method is better than the Conventional Method in PT Varia Usaha Beton Plant BM Makassar.